Examen de Auditoría Integral al área de activos fijos de la Dirección Provincial del Consejo de la Judicatura del Cañar en el periodo comprendido entre el 01 de enero y el 31 de diciembre de 2013.

Abstract

The Integral audit is a systematic process developed in an organization in order to inform its directors aspects reasonableness of the balances related to the review; compliance with internal and external regulations; institutional, measurable management through well designed indicators and institutional internal control system. The process develops technical manner , taking into consideration programs built to order, which applied on the information collected, generate evidence fully supported on the aspects evaluated , which will give a concrete opinion on his examination . After the examination report, where the results obtained based on the procedures are reflected is issued, it will be communicated to those involved and subsequently approved, to be appropriate to the implementation of the recommendations and thus contribute to institutional improvement.